Disposed¶26

Surinder Singh Hayer v. Income Tax Officer and Others

Punjab & Haryana HC9 Apr 2025CWP/10552/2025

Case brief

AI extract

What is this about?

CWP-10552-2025(O&M), Punjab & Haryana High Court, decided 09.04.2025 (Sudeepti Sharma, J.; bench incl. Arun Palli, J.). Surinder Singh Hayer v. ITO Ward 2(3) Abohar & others: writ disposed following Jatinder Singh Bhangu (19.07.2024) and Jasjit Singh (29.07.2024) on Section 148 notice jurisdiction for AY 2020-21; CBDT circular/notification dated 29.03.2022 giving NFAC exclusive power to issue Section 148 notices; Sections 147, 156, 271 AAC (1), 270A orders/notices challenged; revenue at liberty to proceed per Act procedure if so advised.

What did the court decide?

Writ petition disposed of in terms of the Co-ordinate Bench judgments in Jatinder Singh Bhangu (CWP No. 15745-2024, decided 19.07.2024) and Jasjit Singh (CWP No. 21509-2023, decided 29.07.2024); all pending applications, if any, also stand disposed of. ¶26

Surinder Singh Hayer Vs Income Tax Officer and Others — Income Tax | Punjab & Haryana HC (2025)

¶1

CWP-10552-2025

¶2

¶3

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

¶4

193

¶5

CWP-10552-2025 (O&M) Date of Decision:-09.04.2025

Surinder Singh Hayer

....Petitioner

Vs.

Income Tax Officer, Ward 2 (3), Abohar & ors.

¶10

...Respondents

¶11

CORAM: HON'BLE MR. JUSTICE ARUN PALLI HON'BLE MRS. JUSTICE SUDEEPTI SHARMA

¶12

Present: Mr. Nikhil Goyal and Mr. Yash Gilhotra, Advocates, for the petitioner.

¶13

Mrs. Urvashi Dhugga, Sr. Standing counsel for the respondent.

¶14

¶15

SUDEEPTI SHARMA, J.

¶16

Challenge in the present petition is to notice dated 29.03.2024 issued under Section 148 of the Income Tax Act, 1961 (for short ‘Act 1961”); order dated 29.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 29.03.2025 issued under Section 156 of the Act, 1961; notice dated 30.03.2025 issued under Section 271 AAC (1) of the Act, 1961; notice dated 29.03.2025 issued under Section 270A of the Act, 1961 and all consequential actions, for AY 2020-2021.

¶17

Learned counsel for the petitioner contends that the issue involved in the present writ petition is covered by the judgment passed by a Co-ordinate Bench of this Court in the cases of Jatinder Singh Bhangu vs. Union of India and others , passed in CWP No. 15745-2024 and connected matter, decided on 19.07.2024 and Jasjit Singh vs. Union of India and others (CWP No. 215092023 and other connected matters), decided on 29.07.2024 .

¶18

Learned counsel appearing for Union of India has also not

¶19

Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

CWP-10552-2025

disputed the same.

We have heard learned counsel for the parties and perused the whole records of the case.

¶24

The petitioner has challenged the notice dated 29.03.2024 issued under Section 148 of the Act, 1961; order dated 29.03.2025 issued under Section 147 of the Act, 1961; demand notice dated 29.03.2025 issued under Section 156 of the Act, 1961; notice dated 30.03.2025 issued under Section 271 AAC (1) of the Act, 1961; notice dated 29.03.2025 issued under Section 270A of the Act, 1961 and all consequential actions, for AY 2020-2021 on the ground that the Issuing Authority had no jurisdiction to issue the same, in view of the circular/notification dated 29.03.2022 of the CBDT, wherein, it has been specifically enumerated that the NFAC has exclusive power to issue the notice under Section 148 of the Act, 1961.

¶25

A Co-ordinate Bench of this Court in Jatinder Singh Bhangu’s case (supra) and Jasjit Singh’s case (supra), allowed the writ petitions on the same issue, as raised in the present writ petition, by granting liberty to the revenue to follow the procedure as laid down under the Act, 1961 and proceed accordingly, if so advised.

¶26

In view of the above, the present writ petition is disposed of, in terms of Jatinder Singh Bhangu’s case (supra), decided on 19.07.2024 and Jasjit Singh’s case (supra), decided on 29.07.2024

¶27

All the pending applications, if any, also stand disposed of.

¶28

(ARUN PAL	LI) (SU	DEEPTI SHARMA)
JUDGE		JUDGE
09.04.2025
Gaurav Arora
	Whether speaking/reasoned	_:_Yes/No
	Whether reportable	_:_Yes/No

¶29

Gaurav Arora 2025.04.10 16:08 I attest to the accuracy and integrity of this document

Surinder Singh Hayer v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Surinder Singh Hayer v. Income Tax Officer and Others

Case brief

What is this about?

What did the court decide?

Why is it important?

What the court decided

Issues for consideration

Cases cited

Statutes considered

Procedural history

Parties & counsel

Coram

Case details

Similar cases

Dinesh Kumar Vs Union of India and Anr.

Abhishek Anirudh Joshi Alias Abhishek Joshi Vs Deputy Commissioner of Income Tax and Others

Harbans Lal Vs Income Tax Officer and Others

Sanjeev Garg Vs Union of India & Ors.

Shelly Agrawal Vs Income Tax Officer, Ward 2(3), Faridabad and Others

Sarabjit Singh Vs Deputy Commissioner of Income Tax and Others